Government Accountability and Voluntary Tax Compliance in Nigeria (original) (raw)
2012, Research Journal of Finance and Accounting
This study examines the nexus between government accountability and voluntary tax compliance based on the theoretical framework that there exist a relational fiscal/social contract between the state and the citizens. Specifically, the hypothesis that voluntary tax compliance is influenced by the individuals' perception of government accountability was specified and tested. Primary data elicited using structured likert scale questionnaire was used for the study while the Z-scores were computed and used to test the hypothesis. The Findings were in the affirmative indicating that the citizens' perception of government accountability is an instrumental factor that shapes the emergence and maintenance of tax morale resulting in voluntary tax compliance. The study recommends is that to reduce tax gap, voluntary compliance should be motivated by improving the quality of public governance.
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